PENERAPAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALI BIAYA OVERHEAD PABRIK (Studi Kasus pada PG. MERITJAN Kediri)

  • Riana Riana Universitas Islam Kadiri
  • Nur Rahmanti Ratih Universitas Islam Kadiri
https://doi.org/10.29407/jae.v1i1.433
Abstract views: 1246 , PDF (Bahasa Indonesia) downloads: 1951

Abstract

Adoption of Flexible budget as a means of controlling overhead costs (Case Study on PG. Meritjan Kediri ) aims to control overhead costs by implementing flexible budget at PG.Meritjan Kediri. Data Analysist techniques used in this research is quantitative descriptive by using a factory overhead cost variance analysis. From the analysis of direct labor hours show that there is not efficient in the analysis of variance variable overhead expenses comparing the total cost of a standard with the actual, because still any variance is unfavorable, this is due to flawed control of factory overhead costs at PG. Meritjan Kediri.

KeyWords : Flexible Budget, Factory Overhead Cost

PlumX Metrics

Published
2016-09-01
How to Cite
Riana, R., & Ratih, N. R. (2016). PENERAPAN ANGGARAN FLEKSIBEL SEBAGAI ALAT PENGENDALI BIAYA OVERHEAD PABRIK (Studi Kasus pada PG. MERITJAN Kediri). JAE (JURNAL AKUNTANSI DAN EKONOMI), 1(1), 82-87. https://doi.org/10.29407/jae.v1i1.433
Issue
Vol. 1 No. 1 (2016): JURNAL AKUNTANSI DAN EKONOMI
Section
Volume 1 No 1 Tahun 2016

Authors who publish with this journal agree to the following terms:

  1. Copyright on any article is retained by the author(s).
  2. The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
  3. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  4. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
  5. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License